Individual Tax Statistics by Tax Bracket 2018 Edition (2016 tax year)

The 2018 edition of Individual Tax Statistics by Tax Bracket gives the basic counts and amounts of individual tax information by tax bracket. These statistics are based on the 2016 tax year initial assessment data up to January 26, 2018.

Table of contents

Individual Tax Statistics by Tax Bracket

Explanatory notes

Confidentiality procedures

To ensure the protection of taxpayer information, data have been suppressed where warranted. As well, counts are rounded to the nearest multiple of 10. For example, 104 would be rounded to 100 and 105 would be rounded to 110. Dollar amounts have been rounded to the nearest million in all tables. Totals may not add up due to rounding or suppression.

Data source

Data were taken from the individual income tax and benefit returns filed for the 2016 tax year. These statistics contain information from initial assessments up to the cut-off date of January 26, 2018. All of the statistics in this publication are subject to revision.

Classification variables

Age

The age of the taxfiler is gathered from the reported year of birth on page 1 of his or her individual income tax and benefit return. Taxfilers who did not state a year of birth are excluded from Tables 4A to 4O as this number is statistically insignificant.

Major source of income

Taxfilers do not report their type of work or occupation. The Canada Revenue Agency determines the classification based on the largest source of income reported on the taxfiler’s individual income tax and benefit return.

For example, if a taxfiler earned a salary but reported more income from investments, this taxfiler was classified as an investor, not as an employee.

Total income is made up of six major income classifications: paid employment, pension income, investment income, self-employment income, social benefit payments, and other income. The following list describes the six major income classifications:

Province or territory

Province or territory of residence refers to the province or territory in which the taxfiler resided on December 31, 2016, as indicated on his or her individual income tax and benefit return.

Sex

The sex of the taxfiler is gathered from information on file with the Canada Revenue Agency. Taxfilers who did not state a sex are excluded from Table 5, as this number is statistically insignificant.

As of October 23, 2017, the CRA began accepting third gender identification information to align with Treasury Board policy of gender-based reporting. The publication will adhere to the Treasury Board policy in future releases.

Tax bracket

The taxable income of an individual taxfiler is used to determine the respective tax bracket. As seen in the 2016 federal tax rate table below, individuals with higher taxable income are taxed at a higher rate:

Federal income tax brackets
Taxable income Tax rate
$45,282 or less 15%
$45,282 to $90,563 20.5%
$90,563 to $140,388 26%
$140,388 to $200,000 29%
Over $200,000 33%

Description of items

Total income

This is the amount reported on line 150 of the return, or the total of the previous income items (lines 101, 104 to 143, and 147).

Taxable income

 This is the amount reported on line 260 of the return.

Net federal tax

This is the amount reported on line 420 of the return.

Description of tables

Each table presents taxfiler information by province or territory and federal tax bracket for all returns, up to the cut-off date of January 26, 2018. The tables are available in two formats: portable document format (PDF) and comma-separated values (CSV).

Table 1

Table 1 presents the number of taxfilers for all Canada.

Table 2

This table presents taxable income for all Canada based on line 260 of the return.

Table 3

Table 3 presents net federal tax for all Canada based on line 420 of the return.

Tables 4A to 4O

Tables 4A to 4M present the number of taxfilers by age group for each province or territory. Table 4N presents the number of taxfilers by age group for non-residents whose returns are assessed by the cut-off date. Table 4O shows the number of taxfilers by age group for all of Canada. There are fifteen age groups, beginning with taxfilers under 20 years of age, and ending with taxfilers aged 85 or over.

Table 5

This table presents information on the number of taxfilers by sex for all Canada.

Table 6

This table presents information on the number of taxfilers by major source of income for all Canada. There are six major sources of income: paid employment, pension income, investment income, self-employment income, social benefit payments, and other income. Taxfilers with income of less than one dollar are grouped into the other income classification.

Tables in PDF format

Tables in CSV format

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